In some US states such as Utah and South Dakota, those who have not voluntarily paid an extra penny, in addition to the "classics" 99 cents of the cost of a legally downloaded song, outlawed.
Winsconsin governor Jim Doyle intends to activate the collection of this tax on digital music, digital films and software but finds resistance among the Republican members of this legislature. The Winsconsin at the head of a group of twenty states that intend to go to the bottom with this will.
In reality the resistance only tends to continue to delay the introduction of what is expected to be a hateful and even rather vexing tax, exactly what is thought in Europe where many countries (like Italy) have already applied it for a long time on the sale of MP3 player.
If for the maximum representative of the Wisconsin it intends to apply the tax on the digital file and not on the MP3 player the question already partially different.
In the USA the legislation does not force sellers to collect taxes if they do not have a seat in the same state as the client, but the latter is not authorized to evade taxes, he should voluntarily pay the amount to the relevant state office.
The state of Wisconsin has calculated that only 1% of citizens pay voluntarily this type of tax every year.